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2021 (7) TMI 844 - HC - VAT and Sales TaxRefund of Input Tax Credit - purchase turnover corresponding to export sales - rejection on the pretext that customs clearance certificate was not produced by the petitioner - HELD THAT:- Admittedly, under Section 38(1) of the APVAT Act, 2005, refund due to an exporter has to be made within 90 days from the date of VAT return, and so the 1st respondent who is presumed to be aware of the said provision, could not have rejected the refund due to the petitioner - More importantly, on 28.04.2006, after remand by the Appellate Deputy Commissioner on 18.04.2006, it is the 1st respondent who had issued advice to the petitioner referring to the petitioner’s application for refund of ₹ 4,71,347/- stating that the said refund claim was accepted. It is not in dispute that the petitioner’s application for refund enclosed the documents except the customs clearance certificate which was not being issued by the Customs Authority - petitioner had also admittedly produced label / customs declaration furnished to the postal authorities to evidence export proper as the goods were exported by post by it. The petitioner had also produced the certificate issued by the Postal Department of Government of India confirming and corroborating delivery of postal consignments to the consignees outside the country with relevant details, such as place of destination, date of delivery, etc. It had also produced other documents referred to in Rule 35(6) other than the customs clearance certificate. The action of the 1st respondent in denying refund to the petitioner is violative of Article 14 of the Constitution of India, perverse and in contempt of the order dt.18.04.2006 of the Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad - the 1st respondent is directed to refund the sum of ₹ 6,38,724/- by crediting the above said amount to the petitioner’s bank account, within fifteen (15) days from the date of receipt of a copy of this order, along with interest due thereon at the rate of 1% per month - petition allowed.
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